| Area | CSRD | Omnibus package proposal |
|---|---|---|
| Scope | Companies >250 employees or listed SMEs, plus public interest entities (>500 employees) | Narrowed to companies with >1,000 employees and turnover > EUR 50m or balance sheet > EUR 25m |
| Third-country reporting under CSRD | Entities with EU turnover > EUR 150m (subsidiaries) or > EUR 40m (branches) must report | Increases thresholds, reducing obligations for third-country entities |
| Financial institution reporting under CSRD | All credit institutions required to report ESG risks under CSRD | Only those meeting the new size thresholds (>1,000 employees) |
| Sector-specific standards | Commission to adopt sector-specific reporting standards by 2026 | Removes empowerment to adopt sector-specific standards |
| Value chain reporting cap | Companies required to collect value chain data as needed for reporting and risk management |
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